Everything you need to know about registering for GST in India — the ₹20 lakh threshold, special category states, GSTIN, and monthly filing obligations.
Last updated: June 2026
You must register for GST in India if your aggregate annual turnover exceeds ₹20,00,000 (₹20 lakh) in a financial year (April to March). For businesses in "special category states" — the North-Eastern states (Assam, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Arunachal Pradesh, Sikkim), plus Uttarakhand, Himachal Pradesh, and Jammu & Kashmir — the threshold is lower at ₹10,00,000 (₹10 lakh).
Aggregate turnover includes all taxable supplies, exempt supplies, exports, and inter-state supplies made under the same PAN — but excludes GST itself and inward supplies taxed under reverse charge. It is an all-India figure, not state-by-state.
Cases where you must register regardless of turnover:
— Inter-state suppliers of goods or services (selling across state lines) must register from rupee one, regardless of turnover threshold.
— E-commerce operators and sellers on e-commerce platforms (Amazon, Flipkart, Meesho) must register regardless of turnover.
— Casual taxable persons and non-resident taxable persons must register before supplying in India.
— Businesses required to pay GST under reverse charge must register.
India's GST has four main rates: 5% (essential goods — household items, apparel under ₹1,000, economy hotels), 12% (processed foods, computers, business class hotels), 18% (most services, standard goods), 28% (luxury and demerit goods — cars, tobacco, aerated drinks, high-end electronics). Some goods are exempt (unprocessed food, health services, education) and some attract 0% (exports).
Go to gst.gov.in and file Form GST REG-01. You will need: your PAN, Aadhaar number, business address proof, bank account details, photographs of the business owner and premises, and details of the business constitution (sole proprietorship, partnership, private limited, etc.).
Since 2020, GST registration requires Aadhaar authentication (linking your Aadhaar to your GST application via OTP). If you opt out of Aadhaar authentication, your application will go through physical verification by the GST officer, which takes longer.
After successful submission, you receive an ARN by email and SMS. If Aadhaar authentication is complete, your GSTIN (GST Identification Number) is typically issued within 3 working days. Without Aadhaar authentication, expect 7–10 working days after officer verification.
Your GSTIN is a 15-digit number: the first 2 digits are your state code, the next 10 are your PAN, the 13th is the entity number within a state, and the last 2 are check digits. Display your GSTIN on all invoices, letterheads, and your business premises. The GST registration certificate (Form GST REG-06) is available for download on the portal.
Monthly filing: GST-registered businesses must file two monthly returns: GSTR-1 (details of outward supplies, due by the 11th of the following month) and GSTR-3B (summary return with net tax liability, due by the 20th of the following month). Composition scheme taxpayers file quarterly. Annual returns (GSTR-9) are due by 31 December of the following financial year.
Tax invoices: GST invoices must include your GSTIN, the customer's GSTIN (for B2B), invoice number and date, HSN/SAC code for goods/services, quantity, value, applicable GST rate, and the CGST/SGST or IGST amount split. For B2C transactions under ₹2,00,000, simpler bills of supply are permitted.
Penalties: Late filing of GSTR-3B attracts a late fee of ₹50 per day (₹20/day for nil returns) plus 18% per annum interest on unpaid tax. Failure to register when required can result in a penalty equal to 10% of the tax due (minimum ₹10,000), and for deliberate evasion, 100% of the tax due plus prosecution under the GST Act.
Yes. GST registration is state-specific. If you have a business presence (office, warehouse, godown, or agent) in multiple states, you need a separate GSTIN for each state. Selling goods from one state to another without a physical presence in the buyer's state is an inter-state supply and you need registration in your home state (plus registration may be required in destination states for certain activities).
The Composition Scheme is a simplified option for small businesses with annual turnover under ₹1.5 crore (₹75 lakh for special category states). Instead of regular monthly filings and claiming input tax credit, you pay a fixed percentage of turnover: 1% for manufacturers and traders, 5% for restaurants, 6% for service providers. You cannot claim input tax credit and cannot make inter-state supplies.
If you provide services entirely within your home state (intra-state only), the ₹20 lakh threshold (or ₹10 lakh for special category states) applies. However, even one inter-state transaction — including to a client in another state, or exporting services — requires you to register regardless of your total turnover.
India's GST is a dual structure. For intra-state supplies, GST is split equally between Central GST (CGST) and State GST (SGST) — so an 18% GST rate means 9% CGST + 9% SGST. For inter-state supplies (including exports), Integrated GST (IGST) applies at the full rate (e.g. 18% IGST). You collect and deposit each component separately.
Yes. If your turnover falls below the registration threshold, you can apply for GST cancellation via the GST portal (Form GST REG-16). You must file a final return (GSTR-10) within 3 months of cancellation and reverse any input tax credits on stock and capital goods. The tax officer can also cancel your registration if you don't file returns for 6 consecutive months.
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